Ferdinand Balfoort

Independent

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United States

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Content and Context: ‘Fair’ Values in China

Accounting, Auditing & Accountability Journal 30(2): 352-376, 2017
Posted: 18 Apr 2018
Ferdinand Balfoort, Rachel F. Baskerville and Rolf Uwe Fuelbier
Independent, Victoria University of Wellington - School of Accounting and Commercial Law and University of Bayreuth

Abstract:

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China, IFRS, IASB, Transaction Cost Economics, Relational Contracting, Guānxì